The Central Goods and Services Tax (CGST) Commissionerate, Dimapur, has arrested a person for issuing fake invoices and fraudulently availing Input Tax Credit (ITC) amounting to over Rs 53 crore, according to a press release issued on Friday.
The arrest was made by the Anti Evasion Unit of CGST Dimapur following an investigation into two companies engaged in the supply of coal and coke. The accused, Atiqur Rahman Barbhuiya, is the director of M/s Bendangtoshi Mining Pvt Ltd and M/s Kevitho Mining Pvt Ltd.
During the investigation, CGST officials found that the two firms were issuing and receiving invoices without any actual supply or receipt of goods. The press note stated that both companies were found to be non-existent or non-operational at their declared premises at the time of inspection.
Scrutiny of GST returns revealed that fake invoices were used to fraudulently pass on and avail Input Tax Credit amounting to Rs 27.52 crore in one firm and Rs 25.76 crore in the other. The taxpayer allegedly failed to produce supporting documents such as e way bills, transport documents, or corresponding bank statements related to the invoices.
Based on these findings, Barbhuiya was booked under Section 132(1)(b) for issuing invoices without supply of goods and Section 132(1)(c) for fraudulent availing of Input Tax Credit under the CGST Act, 2017. These offences are cognizable and non bailable.
He was arrested on January 10, 2026, in Dimapur and produced before the court.
CGST Dimapur said this was the second arrest in recent months in cases related to tax fraud under the GST Act. Further investigation into the matter is ongoing.